To: BOARD OF SUPERVISORS
From: Auditor-Controller Treasurer-Tax Collector
Meeting Date: September 9, 2025
Department Contact: |
Chamise Cubbison |
Phone: |
707-234-6860 |
Item Type: Consent Agenda |
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Time Allocated for Item: N/A |
Agenda Title:
title
Approval of Agreement for the Collection by the County of the Delinquent Sewer and Groundwater Management Fees Levied by the Mendocino City Community Services District, and for the Collection of the Delinquent Sewer and Groundwater Management Fees Collection Fee (Yearly Revenue Amount Dependent on the Number of Parcels and Total Charge), Effective Upon Full Execution with Automatic Yearly Renewals Until Either Party Terminates the Agreement
End
Recommended Action/Motion:
recommendation
Approve Agreement for collection by the County of the Delinquent Sewer and Groundwater Management Fees levied by the Mendocino City Community Services District, and for the collection of the Delinquent Sewer and Groundwater Management Fees Collection Fee (yearly revenue amount dependent on the number of parcels and total charge), effective upon full execution with automatic yearly renewals until either party terminates the Agreement; authorize the Chief Executive Officer or designee to sign any future amendments that do not result in a net cost to the County; and authorize Chair to sign same.
End
Previous Board/Board Committee Actions:
None.
Summary of Request:
Government Code 61115(b) authorizes the Mendocino City Community Services District to request the County to collect its charges and penalties in the same manner as property taxes, and by Resolution 2025-323 of the Mendocino City Community Services District (District), the County is requested to collect the delinquent sewer and groundwater management fees in the same manner as ordinary county ad valorem taxes. Each year, the District will provide a list of parcels and the amount to be collected for each parcel. Delinquent fees will be levied on the 2025-26 and subsequent Secured property tax rolls per the schedule of parcel numbers and their corresponding fees, except that fees will not be placed on parcels which are low value exempt, public utilities, government-owned, or do not receive tax bills for some other reason. The agreement is worded so that it encompasses future fiscal years.
Government Code sections 29304, 51800, and 61115(d) authorize the County to recoup its collection costs when the County collects taxes, fees, or assessments for any special district, school district, zone, or improvement district. This agreement is at the request of, and for the benefit of the Mendocino City Community Services District in order to formally agree to the fee to be charged by the County for placement of delinquent fees on the Mendocino County Tax roll.
Alternative Action/Motion:
Return to staff for alternative handling.
Strategic Plan Priority Designation: An Effective County Government
Supervisorial District: District 5
Vote Requirement: Majority
Supplemental Information Available Online At: N/A
Fiscal Details:
source of funding: N/A |
current f/y cost: $0 |
budget clarification: N/A |
annual recurring cost: N/A |
budgeted in current f/y (if no, please describe): N/A |
revenue agreement: Yes |
AGREEMENT/RESOLUTION/ORDINANCE APPROVED BY COUNTY COUNSEL: Yes
CEO Liaison: Executive Office
CEO Review: Yes
CEO Comments:
FOR COB USE ONLY
Executed By: Atlas Pearson, Senior Deputy Clerk |
Final Status: Approved |
Date: September 9, 2025 |
Executed Item Type: Agreement |
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Number: 25-146 |
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